UK Trade Tariff: duty suspensions and autonomous tariff quotas

Duty suspensions and autonomous tariff quotas

Duty suspensions are designed to help UK and Crown Dependency (Guernsey, the Isle of Man and Jersey) businesses remain competitive in the global marketplace. They do this by removingsuspending or reducing import duties on specificcertain goods, normally those used in productiondomestic processes, for a defined period.production.

These suspensions do not apply to other duties that may be chargeable like VAT or trade remedyremedies duties,duty, such as anti-dumping duty.

Duty suspensions allow unlimited quantities of goods in scope to be imported into the UK at a reduced tariff rate. Autonomous tariff quotas (ATQs) allow limited quantities to be imported at a reduced rate.

Duty suspensions and ATQs are temporary and can be used by any UK or Crown Dependency importer while in force. They are applied on a Most Favoured Nation (MFN) basis. This means that goods insubject scopeto ofthese suspensions or quotas can be imported into the UK from any country or territory at the specified reduced tariff rate.

When more than one tariff concession applies, importers will wish to ensure that their goods are entered at the most advantageous rate.

Current duty suspensions

YouFind canthe find current duty suspensions and quotas using the Trade Tariff lookup tool.

Duty Asuspensions fullfor listproducts of existing suspensions andwhich their expiry dates ispreviously availableexisted in the UK under the TariffEU suspensions Suspensionregime Referencehave Document.been carried over into the UK’s regime. They have been retained, provided they came into force before, or as part of, the EU’s July 2020 update to ensure continuity for UK businesses.

Apply

All forcurrent aduty newsuspensions rolled over from the EU regime, including EU ATQs changed to duty suspensions, are extended until 31 December 2028.

2025 to 2026 duty suspension window

The 2025 to 2026 window to apply for duty suspensions iswill nowopen open. Theon deadlineWednesday to submit applications26 November 2025. The deadline by which to submit applications is 11:59pm on Wednesday 4 FebruaryWednesday 2026. 4 February 2026.

ToFurther applyinformation, forincluding aguidance newand suspension,methods completeto theapply, applicationwill formbe forannounced newon suspensions.this page on 26 November 2025.

Outcome of the 2024 duty suspension window

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How we assessed applications for new suspensions. 

suspensions in 2024

AsApplications submitted as part of thethis reviewprocess process,needed to meet both of the governmentfollowing is now invitingcriteria:

• the stakeholdersproduct to submit viewsa onsuspension whetheris thebeing suspensionssought on should not be extendedtraded untilbetween 31persons December 2028. Viewswho are invitedrelated parties (defined in supportRegulation 8(4) of andthe Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020) in oppositioncircumstances which would not enable other United Kingdom businesses to extendingbenefit measures. To submit yourfrom views,the completesuspension
• the same product (falling under the extension feedback form. Thesame deadlinecommodity to submit viewscode) byor issimilar 11:59pmproducts, onshould Wednesdaynot 4be Februaryproduced 2026.
  in the UK or Crown Dependencies, not produced in sufficient quantities, or production should be temporarily insufficient

BeforeProducts startingother yourthan form,raw weproducts stronglyare recommendconsidered youto readbe ourproduced suspensionin guidancethe packUK (PDF,or 544a KB,Crown 38Dependency pages).if they are partly or wholly manufactured in the UK or a Crown Dependency. Simple assembly operations, repacking products, or preparing products for shipment or transportation would not normally be considered production processes.

If youyour haveapplication anydid questionsnot ormeet issuesthese whenrecommended completingcriteria, yourit application,may contactnot have been considered.

When assessing applications, the Tariffgovernment Suspensionsalso Teamtook atinto tariffsuspensions@businessandtrade.gov.uk.account relevant considerations. These included:

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2023 suspensionsduty suspension window

Between 12 June and 6 August 2023, stakeholders were invited to 31apply Decemberfor 2028.duty suspensions. As a result, over 120 measures were implemented on 11 April 2024.

Suspensions granted from the 2024 application process are inThe forcelist until 30 Juneof 2027.implemented Thesuspensions government will review thesecan suspensions ahead ofbe expiry.accessed Moreby informationviewing onthe list theof processaccepted for2023 consideringsuspensions extensionsapplications (ODT, 134 onKB).

These these suspensions will be announcedin place until 30 June 2026, with a review on inpossible extension occurring before this pagedate. Further details on this review will be announced in due course.

Coronavirus2021 (COVID-19)duty criticalsuspension productswindow

OnBetween 1 JanuaryJune and 31 July 2021, stakeholders were invited to submit applications in the UKUK’s implementedfirst tariffduty suspensionssuspension onapplication window. As a numberresult, over 100 measures were implemented on 1 January 2023 with an original expiry date of medical31 itemsDecember critical2024.

The inlist of implemented suspensions can be accessed by viewing the responselist toof COVID-19.accepted With2021 asuspensions viewapplications (ODT, 65.3 KB).

Between 8 May and 3 July 2024, the public were invited to easingsubmit pressuresobjections on the NHS,proposed extension of these suspensionsmeasures wereuntil extendedJune in2026. 2023Having andconsidered arethese dueresponses, tothe expiregovernment onhas 31announced Decemberthat 2028.all Asuspensions fullgranted listthrough isthe available:2021 application window have been extended to 30 June 2026.

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  A summary of tariffresponses suspensionsand onthe medicalgovernment andresponse pharmaceuticalcan goodsbe accessed via the review of extending the UK’s 2021 Duty Suspensions (ODT, 50.7 KB)

(PDF, 320 KB).

Sunflower-seedCoronavirus oil(COVID-19) critical products

TheOn government1 implementedJanuary a2021, the UK implemented tariff suspensionsuspensions on sunflower-seeda oilnumber of medical items critical in the response to supplyCOVID-19.

Three chainsuspensions disruptionwere onexpired 1for Januarygoods 2023.where Thisthere measurehave isbeen dueno toimports expireunder onthe 31suspensions December(5603 202691 (once10, the2905 planned44 extension11 takes00 effect).and The2905 government44 is99 currently00). seekingThis viewswas based on whetherHMRC toraw extendcustoms data for the suspensionperiod January 2021 to August 2022.

In an effort to provide continuity for businesses and ease pressures on the NHS, the government has extended these suspensions until 31 December 2028.

EU

• List rolloverof tariff suspensions on medical and pharmaceutical goods (ODT, 50.7 KB)

Sunflower-seed oil

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Allsuspension currenthas dutybeen suspensionsextended rolledfrom over31 fromDecember the EU regime,2024 includingto duty30 suspensionsJune covering2026. productsAny infurther scopeextension of EU ATQs,of remainthis insuspension placewill untilbe 31reviewed Decemberahead 2028.of its expiry.

Current ATQs

The UK currently has 6 existing ATQs:

• 5 ATQs for fish products
• 1 ATQ for raw cane sugar

Read more detail on these products:

• List of autonomous tariff quotas (ODT, 29.6 KB)

ATQs for fish products

On 1 January 2021, the UK implemented 5 5 ATQs relating relating to fishery products following its departure from the the EU. These measures were reviewed later that year, and 4 4 ATQs were were maintained at existing volumes as a result. ATQ order order number 05.2794 relating to shrimps and prawns of the species Pandalus borealis, and Pandalus montagui, was increased to 6,500 tonnes.

TheseFollowing ATQsa werefurther subjectassessment toof reviewthese measures in 2024.2024, Asthe agovernment result,has decided to maintain all 5 ATQs were maintained at existing volumevolumes levelsin for the 2025 calendar year while a further review was undertaken to determine the longer-term future of these measures. The outcome of this review follows.2025.

2025 review of fish and shellfish ATQs

InThe April 2025, the government launchedis anow reviewreviewing tofish determineand theshellfish future of these ATQs and related considerations for 2026 and subsequent years. ThisBetween process24 consideredApril evidenceand from19 stakeholders through a targeted engagement exercise which concluded in June 2025.2025, Interestedthe partiesgovernment weresought alsoevidence invitedfrom tointerested participatestakeholders viathrough a noticetargeted publishedstakeholder onengagement thisexercise. webpage.This Theseengagement responsesperiod werehas considerednow alongside the government’s internal analysis.ended.

In coming to a decision,decision for 2026 and subsequent years, the government consideredwill policyconsider:

• data optionsand toevidence supportsubmitted theby competitivenessstakeholders andas resiliencepart of thethis UK’sengagement seafoodexercise
• existing processingevidence industryand whilstinternal balancinggovernment analysis
• a range of factors includingsuch as potential impacts toon consumers,domestic consumers and producers, and the UK’s wider strategic trade objectives.
  objectives

AsThe agovernment resultwill ofannounce this process, the ATQsoutcome will remain at existing volumes from 1 January 2026. These quotas are intended to be in place until 31 December 2030 and will be subject to review ahead of this date.

The current UK Global Tariff (UKGT) rates for these products will continue to apply. This may be subject to any future review thein governmentdue may decide to hold.course.

ATQ for raw cane sugar

On 1 January 2021, the UK implemented an an ATQ on on raw cane sugarsugar, following its departure from the the EU. This was informed by a public consultation in 2020.

Following subsequent reviews of this this ATQ in in 2021, 2023 and 2024, we maintained the volume level of this this ATQ at at 260,000 tonnes and the UKGTUK Global Tariff (UKGT) rate at the same level (£280 per tonne for raw cane sugar for refining).

This ATQIn wascoming subject to a further review in 2025. The outcome of this reviewdecision, follows.

2025a reviewrange of ATQstakeholder forviews rawwere canetaken sugar

Ininto Januaryaccount 2025,alongside the governmentinternal launchedanalysis. aThe furthergovernment reviewis of themindful rawof canethe sugarevidence ATQit and related considerations for 2026 and subsequent years. This process considered evidence from interested stakeholders through a targeted stakeholder engagement exercise which concluded in March 2025. Responses received fromon stakeholdersthe in thefunctioning 2024of consultationthe weresugar also reviewed alongside themarket government’sand internal analysis.the Aimportance summary of stakeholderlong-term responsescontracts consideredwithin inthis the 2025 review is available.market.

InOther comingfactors toconsidered aincluded decision,the the governmentpotential examinedimpacts opportunitieson toconsumers, deliverproducers, itsexporters economicand growthimports, missionand through trade levers, such as the ATQ, and ensure the UK’s raw cane refining industry remains competitive. This was finely balanced against the interests of domestic beet refiners and wider governmentstrategic priorities including trade withand developingdevelopment countries,objectives.

Previous consultations standards,and and publicstakeholder health.

engagement

After

• consideration carefulof consideration, the governmentraw hascane decided to increase the sugar ATQ volume volume for annual imports of raw cane sugar for refining to 325,000 tonnes from 1 January 2026. This is intended to be in place2023 (ODT, until 318.7 DecemberKB)
• consideration 2033, and will be subject to review ahead of this date. This is the firstraw increasecane insugar theATQ quota volume since its establishment in 2021.
  2024

Domestically

2025 producedreview sugar beet constitutes the majority of sugarATQ consumedfor inraw thecane UK. sugar

The government doesis notnow expectreviewing this increase in the ATQ volumeand torelated haveconsiderations afor material2026 impactand onsubsequent domesticyears. sugarBetween production.21 TheJanuary UK relies on some imported refined sugar to meet demand, and our18 assessmentMarch concluded2025, thatthe anygovernment additionalsought volumeevidence offrom rawinterested canestakeholders importsthrough woulda largelytargeted displacestakeholder thatengagement importedexercise. refinedThis sugarengagement ratherperiod thanhas impactingnow domestic production.ended.

FollowingIn thiscoming review,to the currentthe applieddecision UKGT rate (£280 per tonne) for refining2026 willand continuesubsequent toyears, apply. This is subject to any future review that the government maywill decide to hold.consider:

Previous consultations and stakeholder engagement

• considerationstakeholder ofresponses to the rawstakeholder caneengagement sugar ATQ volume in 2020exercise
• considerationexisting ofevidence raw cane sugar and fishinternal ATQgovernment volumes in 2021 (ODT, 35.1 KB)analysis
• considerationa range of thefactors, rawincluding canepotential sugarimpacts ATQon volumeconsumers, forproducers 2023 (ODT,and 34 KB)
• consideration of the rawUK’s canewider sugarstrategic volumetrade in 2024objectives
• consideration

The ofgovernment thewill rawannounce canethe sugaroutcome ATQof volumethis review in 2025 due course.

UK Global Tariff

YouFind can find more guidance abouton tariffs on goods imported into the UK. This page also sets out how you can provide feedback on the UKGT.tariff.

Contact us

IfFor you have queries about dutytariff suspensions or ATQs, contact tariffsuspensions@businessandtrade.gov.uk.